The Motor Fuel Importer return is used to report motor fuel purchases made outside of West Virginia and delivered inside of West Virginia. An Importer is someone that imports motor fuel into this state. The seller is the importer for motor fuel delivered into this state from outside of this state by or for the seller, and the purchaser is the importer for motor fuel delivered into this state from outside of this state by or for the purchaser.
How Do I
Guidance and Publications
Motor Fuel Licensee Information
Return Spreadsheet - A spreadsheet which creates motor fuel return files which you can upload to the
MyTaxes website. Updated 01/19/2018.
Electronic File Layout - Instructions and specifications you'll need to produce motor fuel return files which you can upload to the
MyTaxes website. Updated 01/20/2016.
Creating the File - A Power Point presentation which shows an overview of how to use the spreadsheet to create return files.
Submitting the File - A Power Point presentation which gives step-by-step instructions about how to file motor fuel returns on the
MyTaxes website. Updated 08/17/2010.
Point of imposition of motor fuels tax - The tax is imposed at the time motor fuel is imported into this state, other than by a bulk transfer, is measured by invoiced gallons received outside this state at a refinery, terminal or bulk plant for delivery to a destination in this state and is payable by the person importing the motor fuel. A licensed Permissive Supplier would be paid at the time title of the fuel is taken. When motor fuel is imported into West Virginia, if the Motor Fuel Excise Tax has not been previously collected by the Permissive Supplier or if the fuel is purchased from a Non Permissive Supplier, then the importer is directly responsible for filing a West Virginia Motor Fuel Excise Tax Importer Return and for paying the Motor Fuel Excise Tax on the imported motor fuel. A confirmation number from Fueltrac would be required, and it would be remitted on a schedule 2 or 11 when submitting the monthly returns.
Point of imposition of motor fuels tax on alternative fuels - If not taxed at the point of imposition described above, then at the time alternative fuel is sold for use in a highway vehicle.
Exemptions from tax:
For information regarding the Motor Fuel Excise Tax, please see the West Virginia Code
Motor Fuel Excise Tax License Application
Motor Fuel Excise Tax Surety Bond
Motor Fuel Excise Tax Cash Bond
Motor Fuel Importer Report - Effective 01/01/2018 through 12/31/2018
Prior year forms...
Schedule 1A Importer Schedule of Tax-Paid Receipts
Schedule 2 Importer Schedule of Tax Unpaid Receipts
Amendment Worksheet – LPG/Propane for Heating Use Customers
Schedule 5X Importer Schedule of On-Highway Exempt Motor Fuel Disbursements
Schedule 11 Importer Schedule of Diversions into West Virginia
Schedule 11A Importer Schedule of Diversions from West Virginia to Another State